摘要:Objective: Purpose of this paper is twofold: (1) to indicate the business and technological foundations of smart tourism, as well as prospects for its further development; (2) to indicate factors and barriers to the development of smart tourism management system in Poland. The paper then discusses a series of challenges currently neglected in the practical smart tourism agendas and the academic literature. Research Design & Methods: A combination of 3 methods was used: mind mapping, STEEP analysis and semi-structured interview with 48 experts, representing tourism industry new-tech sector. All the interviewees were interviewed in Jan/Feb 2020. Findings: The article presents the general concept of the smart tourism and smart tourism destination (STD) development and identifies opportunities and threads to the development of smart tourism in Poland. Contribution & Value Added: The article is an important value from the point of view of tourism industry practitioners (destination managers). The study contributes with valuable insights on how the chances of implementing smart tourism assumptions are perceived in Poland. The final diagram gives the idea of big data availability and usability in tourism and its impact on management efficiency.